Lesson7 Merchandise Inventories and Cost ofSales Exercise Calculation and Analyzing Problems 1. The perpetual inventory records of LIBY HOUSEHOLD show 150 units of a particular producton hand, acquired at the following dates and costs: Purchase Date Quantity Unit Cost Total Cost

Task Team of FUNDAMENTAL ACCOUNTING School of Business, Sun Yat-sen University Lesson 8 Accounting Information System Exercise Matching For each numbered item, choose the appropriate journal and write the identifying letter 1. Bought merchandise on account Sales journal 2. Sold merchandise for cash 3. Bought merchandise for cash P Purchases journal 4. Collected accounts receivable and allowed a cash discount 5. Bought store equipment on credit CR Cash receipts journal 6. Recorded accrued wages

Lesson 3 Analyzing and Recording Accounting Transactions Exercises 1. Identify the effects, if any, of each of the following items of information on assets, liabilities, owners'equity, revenues, or expenses. Indicate effects with a plus or minus sign. If no adjustment is needed, write\no entry\. a. Earned $9,200 by providing services to customers in exchange for cash. b. Used cash to prepay 12 months of office rent, $2,400

Task Team of FUNdaMENTAL aCCOUNtIng School of Business. Sun Yat-sen University Lesson 2 Economic Transactions and Accounting equation Exercises 1. Lion Company had a net cash inflow of $80,000 from operating activities. It spent $40,000 on investing activities. Lion Company received $50,000 in cash from issuing stock. Calculate the ease or decrease in cash

Outline Q Describe the purpose of adjusting accounts at the end of the period Q Prepare and explain adjusting entries for prepaid expenses, amortization, unearned revenues, accrued expenses, and accrued revenues。 C Explain how accounting adjustments link to financial statements Q Explain and prepare an adjusted trial

1.掌握本量利分析的主要内容 2.了解分部报告产生的原因 3.掌握责任中心的主要类型及其考核方式 4.掌握业绩评价的主要方法 5.了解转移价格对内部考核的影响 6.了解预算的主要作用

一、教学目的及要求 1、了解内部控制的基本原理 2、理解内部控制的主要内容 3、掌握货币资金控制的主要方法 4、正确理解商业伦理内涵与外延 5、熟悉职业道德的主要内容及其特征 6、掌握会计职业道德的主要内容

一、教学目的及要求 1、从信任工具角度出发,了解会计的基本循环中有哪些固有的缺陷; 2、理解会计准则为什么会能够进一步提高会计的价值; 3、初步掌握会计准则的主要内容;

1.了解会计信息以何种方式传递给使用者; 2.掌握工作底表的编制与运用 3.掌握利润表的结构原理和基本编制方法 4.掌握资产负债表的结构原理和基本编制方法;

学习本章应了解设置账户的必要性,掌握账户的基本结构及层次,理解复式记账的原 理和特点,着重掌握借贷记账是的记账符号、账户结构、记账规则和试算平衡等特点, 确平行登记的涵义要点和作用